Included in the fuel charges paid by consumers in South Africa, there are fuel and Road Accident Fund levies, the latter being used to help victims of road accidents. Some sectors, however, do not use the road network of South Africa, but do use a substantial volume of diesel to perform their activities. In order to encourage and enable primary production in South Africa, a refund is offered on the fuel and Road Accident Fund levies charged on diesel and biodiesel used in such production. This relief is available to primary producers in mining, farming, forestry and various other defined sectors in terms of the Customs and Excise Act of 1964 (the Customs Act). The diesel refund system provides a refund on diesel usage by primary producers in qualifying industries in the following categories: on land; offshore; rail; harbour vessels; and electricity generation plants.
Primary producers on land consist of the farming, forestry and mining industries. Offshore activities include commercial fishing and offshore mining, vessels conducting research in support of the marine industry, coastal patrol vessels, and vessels servicing fibre optic cables.
In order to claim a diesel refund, the user must comply with the provisions of the Customs Act, specifically Schedule 6 thereto. A user must also be registered as a VAT vendor. This is because, currently, refunds are claimed via the VAT return. In order to qualify for a refund, the onus is on the user to ensure that it is compliant with the provisions of the Customs Act.
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